本刊2007年第5期中,我们讨论了远期外汇合约的价值确定,并指出,根据企业签订远期外汇合约的目的不同,通常可以分为三类。下面将对这三类方式的会计处理分别予以探讨。第1类——公允价值套期保值对于已发生的外汇业务,为规避汇率风险而签订的远期外汇合约,是对企业已经持有的外币资产或承担的外币负债的汇率变动风险进行套期,属于公允 In this issue, we discussed the value determination of forward foreign exchange contracts and pointed out that according to the different purposes for which an enterprise signs forward foreign exchange contracts, it can usually be divided into three categories. The following three types of accounting treatment will be discussed separately. Category 1 - Fair value hedging For the foreign exchange business that has taken place, the forward exchange contracts signed to avoid exchange rate risk are hedges of the exchange rate risk of the foreign currency assets or foreign currency liabilities already held by the enterprise, , Is fair